Massachusetts General Laws - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes - Chapter 65b - Massachusetts Attorney Resources

Massachusetts General Laws - Settlement of Disputes Respecting the Domicile of Decedents for Death Tax Purposes - Chapter 65b

Definitions . Section 1. When used in this chapter the following terms shall have the following meanings: (a) “Executor”, any ...

Procedure to determine domicile for tax purposes . Section 2. In any case in which this commonwealth and one or more other states each claims ...

Agreements as to tax . Section 3. In any case in which an election is made as provided in section two and not rejected, the ...

Determination of domicile on failure to agree . Section 4. If in any such case it shall appear that an agreement cannot be reached as ...

Penalties and interest for non-payment of tax . Section 5. In any case where it is determined by the board of arbitration referred to in ...

Application of chapter . Section 6. The provisions of this chapter shall apply only to cases in which each of the states involved has in ...

Controlling provisions in case of conflict . Section 7. If, in any case to which this chapter applies, the provisions of this chapter conflict with ...

Last modified: March 26, 2006